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In order to unify and clear ambiguities: regarding the code of sellers and uncredited sellers
The Deputy Director of Value Added Tax of the Tax Affairs Organization of the country issued a circular explaining how to process and accept taxes and value added duties paid by taxpayers as tax credits.
43/95/Article 17/A
Addressees: The Honorable Head of Tax Affairs of Tehran City and Province/ The Honorable General Managers of Tax Affairs of the Provinces/ The Honorable General Managers of Value Added Tax of Tehran City and Province/ The Honorable General Manager of Tax Affairs Moadiyan Bozor
Subject: How to process and accept value added taxes and duties paid by taxpayers as tax credits
Pursuant to Circular No. 934 / 14225 / M dated 25 / 10 / 2013, which, according to the decision of the Economic, Financial and Trade Union Expert Committee of the Court of Administrative Justice, the subject of the petition No. 93127 / 1Q / 42 dated 29 / 02 / 2014, the request for its cancellation was rejected Circular No. 71/94/260 dated 13/07/1394 has been sent for information and necessary use; Considering that based on the received information, there are uncertainties regarding the method of accepting the tax credit of the taxpayers and verifying the authenticity of the transaction, and some tax units and jurisdictions determined in the Value Added Tax Law regarding the acceptance of the tax credit of the taxpayers simply by having a registration certificate and not The existence of names of sellers in the list of registered taxpayers without tax credit at the time of the transaction, they act without verifying the authenticity of the transaction, therefore, in order to resolve the ambiguities and adopt the same procedure in dealing with the tax credit of taxpayers and the method of verifying the authenticity of the transaction, it is stipulated:
With reference to Article (21) and the beginning of Article (17) of the Value Added Tax Law, based on the taxes that taxpayers have paid at the time of purchasing goods or services for their economic activities based on the invoices issued under this law, as the case may be, of the taxes received by it will be refunded, acceptance of taxpayers’ tax credit requires their inclusion in the value-added tax system, registration in the value-added tax system, having a registration certificate and verifying the authenticity of the transaction through the control of invoices, payment documents for the price of goods and services and value added taxes and duties, obtaining approval, identifying the seller, controlling shipping documents, warehouse receipts and so on. It will be according to the case (taking into account the working method of the taxpayer, which is subject to its own formalities and procedures) and only having the registration certificate and not including the name of the taxpayer (seller) in the list of registered taxpayers without tax credits, at the time of The transaction will not be a sufficient condition for verifying the authenticity of the transaction and accepting the tax credit.
Muhammad the Christian
Deputy of Value Added Tax
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